The Benefit of Implementing Electronic Auditing in Iraq-Practical Study using IDEA Program


  • Nejoom Taher جامعة واسط/ كلية الادارة والاقتصاد


This paper aims to identify the computerized tools of auditing represented by IDEA software. The writer recommended the use of IDEA considering it one of the most important auditing tools that have been used in many countries around the world because of its major role in discovering the errors and eliminating the efforts of auditors. This software has also proved its effectiveness in obtaining more transparent results and good quality reports free from manipulation or errors. Considering that Iraq is facing a real problem, administrative and financial corruption, it has been necessary to use the systems of audit at a high level of accuracy to minimize thefts and financial misappropriations, whether in government departments or in the ports. Consequently, the researcher suggested the use of electronic auditing as a mean to reduce financial misappropriation and control the integrity of financial reports issued by government institutions and the private sector in Iraq. For that reason, the researcher introduced the tools and methods for implementing IDEA and its use as well as the benefits resulting from the use.


Download data is not yet available.



-Alan Ajeeb and Thaer Alghaban (2009). The role of internal control under the electronic accounting information system. Journal of human sciences. P 35

-Asaad Mohammed (2013). Computerized techniques in auditing financial statements. ktab INC., 2013 P10

-Barbry and Khadija.( N.d.). The importance of electronic auditing in enhancing the performance of e-government. Namaa Journal of Economics and Commerce. 1st edition. P42

-Caseware.(n.d.). What can IDEA do for your organization?. CaseWare IDEA B.V

-Cicilia and Cornel, 2016. Frauds and Errors in the Audit of Financial Statements. piru Haret University, Ion Ghica, no. 13, Bucharest, 030045, Romania

-Daniela, Petrașcu (n.d.). Internal audit: defining, objectives, functions and stages. Ucian Blaga University of Sibiu, Romania. P 239

-Florida department of revenue( n.d.). Auditing in an Electronic Environment (e-Auditing). Florida Department of Revenue 5050 W. Tennessee St Tallahassee FL 32399-0112

- Habashi (2016). The impact of information technology on the process of external auditors. Mohammed Khaydar University - Biskra -Faculty of Economic and Business Sciences. P61

-Jayeoba and Ajibade (2016). Evolution and development of Auditing. Unique Journal of business Management Research Vol 3. P 36

- Marwen (2018). The most important electronic systems used in the field of internal auditing. auditors-magazine. First Issue. P 6-7

- Muafaq (2014). The quality of audit using artificial intelligence. University of Baghdad, Higher Institute of Accounting and Financial Studies. P68

- Oqab, Reem (2013). Electronic Audit Role in Achieving Competitive Advantages and Support the Strategy of the External Audit in Auditing Offices in the Hashemite Kingdom of Jordan. International Business Research

-Pranav Kumar (n.d.). Role of Computers in Accounting. Your article library

- Sabiha (2015). The impact of electronic auditing in raising the independence and efficiency of the internal auditor. Journal of Economic and Administrative Sciences. Volume 32. P422

-Sardok Fatih (2015). Study of the impact of computer use and analytical procedures on auditing. Volum 2

- Sarkhou (2009). Factors affecting determining the relative importance of auditing in the IT environment from the point of view of auditors in Kuwait. University of Al – Bayt, Al – Mafraq, Jordan.



How to Cite

Taher, N. . (2020). The Benefit of Implementing Electronic Auditing in Iraq-Practical Study using IDEA Program. Al Kut Journal of Economics and Administrative Sciences, 12(38), 252-276. Retrieved from